Pengaruh Solvabilitas, Opini Audit, Ukuran Perusahan, Profitabilitas, dan Ukuran KAP Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur Consumer Goods yang Terdaftar di BEI Tahun 2017-2020

Abstract

This study aims to determine the effect of solvability ratio (X1), audit opinion (X2), firm size (X3), profitability (X4) and size of public accountant firm (X5) on timeliness of consumer goods manufacturing campanies listed in indonesia stock exchange. This study was conducted in 2021. The population of this research are 60 consumer goods manufacturing companies listed in indonesia stock exchange, the total sample observed are 44 consumer goods manufacturing companies listed in indonesia stock exchange by purposive sampling method and use secondary data which published indonesia stock exchange (www.idx.co.id). Technical data analysis used are descriptive statistic, logistic linear regression, and hypothesis-test. The results contained in this study are: the solvability ratio (X1), has a negative and significant impact on timeliness of manufacturing companies subsector consumer goods listed in indonesia stock exchange. While the audit opinion (X2), firm size (X3), profitability (X4) and size of public accountant firm (X5) do not affect on timeliness of consumer goods manufacturing companies listed in indonesia stock exchange.